Canadian Tax Research: A Practical Guide, 5th Edition

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Canadian Tax Research: A Practical Guide provides a practical framework for researching and answering tax questions and provides an extensive compilation of the information sources available for use in researching those questions. It is a valuable resource for students and new tax practitioners who need some guidance in conducting tax research problems. There are so many sources to conduct effective tax research that beginning to solve a tax problem is a daunting task. This book will help a person confronted with a tax question to develop a game plan for conducting the tax research needed to answer that question, to know what resources are available and how to use them. The book is organized to closely replicate the steps generally followed in solving a tax problem, structured as follows:

  • Introduction to Tax Research: outline of the process of conducting tax research - gathering the facts of the situation, identification of the issues, analysis and conclusion
  • The Act: description of the structure of the Act and how to approach the interpretation of its provisions
  • Other Statutes: description of other statutes such as the Charter, Excise Tax Act, tax treaties and provincial tax legislation that may be relevant in conducting tax research
  • Case Law: sources, citation, reading and interpretation
  • Canada Revenue Agency (CRA) Publications: discussion of CRA publications and how to use them in tax research
  • Other Secondary Sources of Research: discussion of other sources including government, publishers, associations, commissions, foundations
  • The Goods and Services Tax and Other Taxes: primary and secondary sources for GST research
  • Sample Problem: step-by-step approach through a sample tax problem for which the solutions lie in many different sources
  • Appendix: comprehensive reference lists and descriptions of sources of tax research materials and where they can be found.
What's new in the 5th edition: The new edition has been updated to take into account developments relevant to tax research during the last five years. For example, changes in conventions relating to citing tax cases, using point-in-time legislation functions and expanded documents available in the various electronic services (eg; Taxnet Pro). Table of Contents: Chapter 1: Introduction to Tax Research 1. What this Book is About 2. Solving a Tax Problem Chapter 2: The Act 1. Introduction 2. Structure of the Act 3. Reading the Act 4. How the Act is Amended 5. Sources of the Act Chapter 3: Other Statutes Chapter 4: Case Law 1. Introduction 2. Tax Cases 3. Reading a Tax Case 4. Sources of Tax Cases Chapter 5: Canada Revenue Agency Publications 1. Introduction 2. Canada Revenue Agency 3. Canada Revenue Agency Publications Chapter 6: Other Secondary Sources 1. Introduction 2. Department of Finance Publications 3. Loose leaf Services 4. Journals and Newsletters 6. Indexes 7. Compliance Tools 8. Electronic Sources 9. Dictionaries and glossaries 10. GST Sources for Income Tax Research 11. Francophone Sources 12. People 13. Tax Policy Sources Chapter 7: The Goods and Services Tax and Other Taxes Introduction 1. GST Primary Sources 2. GST Secondary Sources 3. Other Taxes Chapter 8: Putting It All Together 1. Introduction 2. Sample Problem Facts 3. Sample Problem Issues 4. Sample Problem Analysis 5. Writing Your Solution Appendix 1. Where are the Sources? Publishers Government Offices Libraries 2. What are the Sources 6. Legislation and Regulations Case Law Government Publications Loose-leaf Services Books Journals and Conference Papers Newsletters Research Aids Electronic Sources GST and Commodity Tax Sources Topical Index

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Practice Area:
Banking and Finance Law,Taxation Law


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